Module Descriptors
FORENSIC AUDIT
XXFO60029
Key Facts
Faculty of Business, Education and Law
Level 6
30 credits
Hours of Study
Scheduled Learning and Teaching Activities: 60
Independent Study Hours: 240
Total Learning Hours: 300
Assessment
- REPORT weighted at 50%
- EXAMINATION - UNSEEN IN EXAMINATION CONDITIONS weighted at 50%
Module Details
Module Texts
Silverston, H and Davia, HR (2005) Fraud 101: Techniques and Strategies for Detection. Wiley
Singleton, T., Singleton, A and Lindquist RJ (2006) Fraud Auditing and Forensic Accounting. Wiley
Thomas, GW., Skalak, SL and Clayton, MM (2006) A Guide to Forensic Accounting Investigation. Price Waterhouse Coopers
Journal of Forensic Accounting. Edwards Inc.
Singleton, T., Singleton, A and Lindquist RJ (2006) Fraud Auditing and Forensic Accounting. Wiley
Thomas, GW., Skalak, SL and Clayton, MM (2006) A Guide to Forensic Accounting Investigation. Price Waterhouse Coopers
Journal of Forensic Accounting. Edwards Inc.
Module Resources
The University Library and learning resources
Electronic data such as EBSCO
The module website
Electronic data such as EBSCO
The module website
Module Learning Strategies
60 hours of lectures, workshops and case studies
Module Indicative Content
Legal and regulatory context of audit
Statutory audit processes
Internal control evaluation and audit evidence (manual and computerised)
Audit testing (manual and computerised)
Audit Review and Report
Systematic examination of financial fraud including history, definitions, profile, typology, symptoms prevention and detection.
Computer crime, ethics and evidence gathering
Statutory audit processes
Internal control evaluation and audit evidence (manual and computerised)
Audit testing (manual and computerised)
Audit Review and Report
Systematic examination of financial fraud including history, definitions, profile, typology, symptoms prevention and detection.
Computer crime, ethics and evidence gathering
Module Additional Assessment Details
Details:- The individual 2500 word Report, weighted at 50%, will assess Learning Outcomes 1, 2 and 3.
The report requires the student to demonstrate understanding and application of forensic audit investigation skills within a financial case study that reveals particular control weaknesses.
The 2 hr Exam, weighted at 50%, will asses Learning Outcomse 4, 5 and 6.
The report requires the student to demonstrate understanding and application of forensic audit investigation skills within a financial case study that reveals particular control weaknesses.
The 2 hr Exam, weighted at 50%, will asses Learning Outcomse 4, 5 and 6.